Note: Repeat step three for accounts payable, accrued expenses, royalties, other accrued liabilities (put the same value that is in income statement in Working Capital), and use step four to calculate other operating liabilities (=SUM(E9:E12).

Click beside Net Working Capital (1), and type =E7-E13 (2).

Note: You should put the result on the net networking capital under this step.

Click beside the incremental working capital (1), and minus the networking capital of the year from the previous one (2).